For filing Form 941 from New Mexico, you should mail it to the IRS address based on whether you are including a payment or not. If you're not making a payment, send it to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. If you are including a payment, the address is: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. Always check the latest IRS guidelines to ensure you have the correct address.
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